PUBLICATIONS

• G. Maisto, Web economy da concertare la territorialità allargata, in Il Sole 24 Ore, 04/12/2014
• G. Maisto, The Principle of Effectiveness, in Principles of Law: Function, Status and Impact in EU Tax Law, C. Brokelind (edited by), Amsterdam, 2014, 163-182
• E. Buono, Libertà di stabilimento e normativa sul consolidato fiscale nazionale, in La gestione straordinaria delle imprese, 2014, 82-87
• G. Maisto, Taxation of Groups and CCCTB, in Movement of Persons and Tax Mobility in the EU: Changing Winds, A. P. Dourado (edited by), Amsterdam, 2014, 355-362
• M. Cerrato, Voluntary, pesa il raddoppio dei termini, in Il Sole 24 Ore, 17/07/2014
• G. Maisto, Controlled Foreign Company Legislation, Corporate Residence and Anti-Hybrid Arrangement Rules, in Bulletin for International Taxation, 2014, 327-331
• M. Valdonio, A. Massimiano, M. Severi, Italy, in BNA Transfer Pricing Forum, 2014, April 2014
• A. Massimiano, M. Valdonio, M. Severi, Italy, in BNA Transfer Pricing Forum, 2014, April 2014
• A. Massimiano, M. Valdonio, M. Severi, Italy, in BNA Transfer Pricing Forum, 2014, April 2014
• G. Maisto, Some Thoughts on the Judicial Application of EU Tax Law from an Italian Perspective, in Litigating EU Tax Law in International, national and Non-EU National Courts, D. Sarmiento, D. Jiménez-Valladolid de L'Hotellerie-Fallois, Amsterdam, 2014, 31-48
• A. Massimiano, Guidelines from Italian tax authorities on the arbitration convention: An Analysis in light of the EU code of conduct, in International Transfer Pricing Journal, 2014, 50-55
• L. Peverini, Art. 360, comma 1, n. 5 c.p.c., “doppia conforme” e “processo tributario”: la recente pronuncia delle Sezioni Unite, in giustiziacivile.com, 2014
• L. Peverini, La natura patrimoniale dell'imposta sulle società di comodo, in Dialoghi tributari, 2014, 132
• L. Peverini, I tributi ambientali, in L'evoluzione del sistema fiscale e il principio di capacità contributiva, G. Melis, L. Salvini (a cura di), Padova, 2014, 719
• G. Maisto, Italy: Italian PE of Slovenian Citizen who acted as Tourist Intermediary for a Slovenian Ski Club, in Tax Treaty case Law around the Globe 2014, P. Essers (edited by), Amsterdam, 2014, 17-21
• G. Maisto, Departures from the OECD Model and Commentaries: reservations, observations and positions in EU law and tax treaties, G. Maisto (edited by), Amsterdam, 2014
• M. Cerrato, Sui confini tra esterovestizione societaria e stabile organizzazione (nota a Cass. Sez. III pen., n.32091/2013 e Cass., sez. III pen., n. 16001/2013), in Rivista di diritto tributario, 2013, parte V, 55-72
• G. Maisto, The meaning of “resident taxpayer” and “non-resident taxpayer” under the proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB), in Corporate Income Taxation in Europe, M. Lang, P. Pistone, J. Schuch, C. Staringer, A. Storck (eds), Cheltenham, 2013, 116-158
• M. Cerrato, A. Bavila, International aspects of philanthropic, cultural and charitable giving under Italian inheritance and gift tax law, in The Journal of International Tax, Trust & Corporate Planning, 2013, 287-301
• G. Maisto, Current Issues on the Interpretation of the Parent-Subsidiary Directive, in EU Income Tax Law: Issues for the Years Ahead, D. Weber (edited by), Amsterdam, 2013, 1-20